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    <title>2021 (8) TMI 407 - MADRAS HIGH COURT</title>
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    <description>The court rejected the petitioner&#039;s request to prevent the collection of Entry Tax on the imported vehicle, ruling that Entry Tax is applicable despite customs duty payment. The petitioner was directed to pay the outstanding Entry Tax amount within 48 hours. The court emphasized citizens&#039; duty to fulfill tax obligations and comply with procedural requirements, highlighting the role of &quot;Obiter dicta&quot; in legal development. The petition was disposed of without costs, underscoring the importance of upholding tax responsibilities and legal procedures.</description>
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    <pubDate>Thu, 05 Aug 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=410829</link>
      <description>The court rejected the petitioner&#039;s request to prevent the collection of Entry Tax on the imported vehicle, ruling that Entry Tax is applicable despite customs duty payment. The petitioner was directed to pay the outstanding Entry Tax amount within 48 hours. The court emphasized citizens&#039; duty to fulfill tax obligations and comply with procedural requirements, highlighting the role of &quot;Obiter dicta&quot; in legal development. The petition was disposed of without costs, underscoring the importance of upholding tax responsibilities and legal procedures.</description>
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      <pubDate>Thu, 05 Aug 2021 00:00:00 +0530</pubDate>
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